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审计环境影响政府审计的分析框架构建

发布时间:2018-11-26 09:21
【摘要】:政府审计是审计领域不可或缺的组成部分,审计环境能够影响政府审计功能的发挥,本文立足于系统论,针对审计环境对政府审计的影响搭建了分析框架,并分别从政府审计理念与政府审计实务两个不同的角度对政府审计体系做出了分析说明。
[Abstract]:The government audit is an indispensable part of the audit field, and the audit environment can influence the function of the government audit. Based on the system theory, this paper builds an analytical framework for the impact of the audit environment on the government audit. It also analyzes the government audit system from two different angles: government audit concept and government audit practice.
【作者单位】: 成都工业职业技术学院;
【分类号】:F239.44


本文编号:2358127

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